Where are you? / Where are you from?

"Where are you?" is a question about your location right now. Typical answers: "I'm in Shanghai" or "I'm at home".

"Where are you from?" is a question about your hometown or where you were born. Typical answers: "I'm from Hubei province" or "I was born in Anhui". (Similar questions: "What's your hometown?", "Where were you born?", "Where did you grow up?")